**Exhibit 21**

 

**Subsidiaries**

 
| **Name**                                                             | ** ** | **Jurisdiction of Formation** |
|----------------------------------------------------------------------|------------|-----------------------------------------|
| NCO   Financial Systems, Inc.                                   |       | Pennsylvania                            |
| NCO   Funding, Inc.                                             |       | Delaware                                |
| NCO   Financial Services, Inc.                                  |       | Canada                                  |
| FCA   Funding, Inc.                                             |       | Delaware                                |
| NCO   Portfolio Management, Inc. *                              |       | Delaware                                |
| Compass   International Services Corporation                         |       | Delaware                                |
| NCO   Europe, Ltd.                                              |       | United   Kingdom                        |
| NCO   Financial Systems of Puerto Rico, Inc.                    |       | Puerto   Rico                           |
| JDR   Holdings, Inc.                                            |       | Delaware                                |
| NCO   Holdings, Inc.                                            |       | Delaware                                |
| NCO   Support Services LLC                                           |       | Delaware                                |
| NCO   Group International, Inc.                                 |       | Delaware                                |
| NCO Financial Services (Antigua) Limited                             |       | Antigua                                 |
| NCO Financial Services (Barbados) SRL                                |       | Barbados                                |
| NCO   Customer Management, Inc.                                 |       | Pennsylvania                            |
| RMH   Teleservices Asia Pacific, Inc.                           |       | Delaware                                |
| NCO   Customer Management, Ltd.                                 |       | Canada                                  |
| NCO   Philippines Clark, Inc.                                   |       | Philippines                             |
| Horsham Aviation LLC                                                 |       | Delaware                                |
| AC   Financial Services, Inc.                                   |       | Delaware                                |
| AssetCare, Inc.                                                 |       | Georgia                                 |
| NCO Australia Pty Ltd.                                               |       | Australia                               |
| Australian Receivables Limited (75% owned by  NCO Australia Pty Ltd. |       | Australia                               |
| NCO Portfolio Management Pty Ltd                                     |       | Australia                               |
| Star Contact S de R.L.                                               |       | Republic   of Panama                    |
| NCO   Star Comunicaciones Guatemala, Limitada                        |       | Guatemala                               |
| NCO   Star, SRL                                                      |       | Barbados                                |
| ALW   Financial, Inc.                                           |       | Delaware                                |
| Systems &   Services Technologies, Inc.                |       | Delaware                                |
| Tempest   Recovery Services, Inc.                               |       | Missouri                                |
| Credit   Receivables Corporation I                                   |       | Delaware                                |
| Outsourcing   Solutions Inc.                                         |       | Delaware                                |
| OSI   SPE LLC                                                        |       | Delaware                                |
| OSI   Funding, LLC                                                   |       | Delaware                                |
| OSI   Portfolio Services, Inc.                                  |       | Delaware                                |
| CRC   Investors LLC                                                  |       | Delaware                                |
| OSI   Outsourcing Services, Inc.                                |       | Delaware                                |
| Greystone   Business Group, LLC                                      |       | Delaware                                |
| Transworld   Systems Inc.                                            |       | California                              |

 

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| Coast   to Coast Consulting, LLC                    |   | Delaware  |
|-----------------------------------------------------|--------|-----------|
| PAE   Leasing, LLC                                  |   | Delaware  |
| Pacific   Software Consulting, LLC                  |   | Delaware  |
| University   Accounting Service, LLC                |   | Wisconsin |
| Union   Settlement Administrator Holdco, Inc.  |   | Delaware  |
| Union   Settlement Administrator, Inc.         |   | Delaware  |
| Old   OSI LLC                                       |   | Delaware  |
| Qualink, Inc.                                  |   | Wisconsin |
| OSI   Recovery Solutions, Inc.                 |   | Delaware  |
| OSI   Outsourcing Services International, Inc. |   | Wisconsin |
| Total   Debt Management, Inc.                  |   | Georgia   |

 

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*Owns 100 percent of 13 subsidiaries and 50 percent or more of 11 subsidiaries operating in the United States engaged in the ownership of delinquent receivables.

 

Note:  The foregoing is a list of subsidiaries of the Company as of December 31, 2010, omitting some subsidiaries which, considered in the aggregate, would not constitute a significant subsidiary.

 

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